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Comment & Analysis

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This week’s opinion: 8 December 2022
New award category celebrates mentors
06 Dec 2022
Schedule 55 penalty regime back in the spotlight premium icon
Back in the spotlight
06 Dec 2022
Implications of the Court of Appeal’s decision in Cobalt Data Centre 2 LLP and another premium icon
Tarnished contract
06 Dec 2022
Consolidating trusts: IHTA 1984, s 81 may hold a solution premium icon
Simplification is possible
06 Dec 2022
What does the VAT portal closure mean for small businesses? premium icon
Time to move on
06 Dec 2022
Tax fraud and error: what are your responsibilities and what is at stake? premium icon
Taxpayer responsibilities
06 Dec 2022
This week’s opinion: 1 December 2022
The shortest Finance Act of my lifetime?
29 Nov 2022
Reasons to protect the term ‘tax adviser’ premium icon
Passing the buck?
29 Nov 2022
Employee share options other than enterprise management incentives premium icon
Say it with shares
29 Nov 2022
Tax treatment of staff events and gifts premium icon
’Tis the season of goodwill, or is it?
29 Nov 2022
Are bank statements statutory records? premium icon
Are bank statements statutory records?
29 Nov 2022
Inheritance tax share loss relief premium icon
A gilt-edged opportunity
28 Nov 2022
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Readers’ forum: Regular gifts Readers’ forum: A bridge too far? Readers’ forum: Employment-related loan Readers’ forum: A retirement conundrum New Queries: 2 April 2026
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NEWS premium icon
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House of Commons rejects Lords’ amendments to salary sacrifice cap Revenue Scotland consults on electronic communication Taxation of stablecoins in focus Scotland’s tax system is progressive but complex Multi-factor authentication likely to go in live in summer
DEADLINE DATES
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Sporadic gifts do not qualify for exemption Companies were not trading by the EIS deadline Focus must be on character of property at effective date HMRC correct to disapply option to tax election No jurisdiction to reduce assessment
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